Accounting in Japan
Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access articles, books and online resources providing useful links to accounting standards, GAAP comparisons and other guides.
Some features on this page link to licensed products and are only available to logged-in members and students.
The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact firstname.lastname@example.org.
Comparative International Accounting
Christopher Nobes and R.H. Parker (2016)
In-depth book exploring differences between IFRS and US GAAP, as well as differences in accounting practices between other countries. It includes sections covering:
- Financial reporting in China and Japan
- Japan: Regulatory issues
- Japan: Accounting practices
- Japan: Differences from IFRS
Accounting Standards Board of Japan (ASBJ)
Official source for local accounting standards and supporting information.
Accounting and Auditing in Japan
Overviews in English from the Japanese Institute of Certified Public Accountants covering the accounting standards, the audit system and the CPA profession.
Accounting standards updates and background information from Deloitte's IAS Plus service.
Accountancy associations and groups
For regional organisations and networks, see our list of international accountancy bodies
Evolving Japanese GAAP
English language pamphlet issued in April 2004 by the Financial Services Agency (FSA) of Japan. The pamphlet aims to demonstrate that Japanese GAAP is equivalent to IFRS and US GAAP and includes a table providing a comparative overview of major Japanese GAAP, IAS/IFRS, and US GAAP.
ICAEW contact members
Contact member in Japan
ICAEW's network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.
Adoption of IFRS
The Accounting Standards Board of Japan (ASBJ) provides information and links to documents on endorsement of IFRS via Japan's Modified International Standards (JMIS): Accounting Standards Comprising IFRSs and the ASBJ Modifications.
Use of IFRS standards by jurisdiction: Japan
Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.
Articles and books in the Library collection
Each selected book features specific accounting information on this country or territory; click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.
International Corporate Procedures
This regularly updated database includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from the database.
Kurt S Schulzke (ed.)
Each country or region entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work in three volumes.
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